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This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge to established political norms and the obstacles to the fullest expression of a radical imagining.

Laclau and Mouffe's theory of hegemony and discourse is used to frame the movement's success in challenging the prevailing system of urbanised healthcare delivery. Empirical materials were collected through extensive ethnographic fieldwork.

The findings from this longitudinal study identify the factors that predominantly influence the transformational success of an Yaṉangu social movement, such as the institutionalisation of group identity, articulation of a discourse connected to Aboriginal rights to self-determination, demonstration of an alternative imaginary and creation of strong external alliances.

This study offers a rich empirical analysis of counter-accounting in action, drawing on Aboriginal governance traditions of non-confrontational discourse and collective accountability to conceptualise agonistic engagement. These findings contribute to the practical and theoretical construction of democratic accounting and successful citizen activism.

Background: The study focuses on the challenges encountered during the distribution of food and face-mask items during the first COVID-19 lock-down by various relief supply chain actors.

Methods: Data were collected from forty (40) relief actors through online (via Zoom and telephones) and face-to-face interviews, between January 2021 to March 2021. Data was coded based on per-determined themes after which it was further processed using Atlas ti. v7.57 to generate patterns.

Results: The study established challenges related to needs identification, procurement, warehousing, transportation, handling, beneficiary verification, and last-mile distribution. Additionally, the media and politics coupled with the emergence of new actors and governance issues were part of the challenges identified.

Conclusions: The identified challenges were internal and external to the relief supply chain; hence actors could have control over some while others were beyond their control. The findings could inform practitioners and policymakers on what challenges are likely to affect their operations, especially during a pandemic, and design appropriate coping mechanisms.

This study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.

The study focuses specifically on Islamic accounting and uses a qualitative historical documentary analysis methodology to study an original manuscript from the 14th century.

The analysis of the manuscript argues that religious accounting can be seen as a value-based system for achieving social good and that in the context of Islamic accounting, it can be conceptualised as a coherent body of ideas and practices.

Firstly, the study conceptualises Islamic accounting as a homogeneous discipline with its own knowledge, concepts and practices. Secondly, it contributes to current accounting literature by examining an ancient manuscript from the 14th century, which serves as a foundation for understanding the Islamic accounting system within the context of accounting, religion and spirituality. The paper further contributes by arguing that this conceptualisation of religious accounting as a value-based approach enables its practitioners to evaluate their own accountabilities in delivering on socioeconomic objectives related to inter-human/environmental, social and financial transactions within the context of religious accounting practices.

This chapter presents a spiritual or wisdom-based approach to development, its rationale, conceptualization, methods and examples of applications. The politics of being proposes that societies explicitly make the fulfillment (‘being’) of all its members – humans and non-humans – their main goal, which should guide the development and implementation of public policies. It stands in opposition to the current development paradigm focused on economic growth or ‘having’, and rooted in a set of modern western values – individualism, materialism, reductionism, anthropocentrism, etc. By nourishing our relational nature, the politics of being can address the root causes of the meta crisis the world is facing, reconciling human flourishing with sustainability and supporting the cultural evolution that is needed. It proposes a dialogue between wisdom and science, the two main areas of knowledge, to guide its design and implementation. It conceptualizes ‘being’ as the actualization of our truest ‘being’ and our highest ‘being’. This means that societies should provide the right conditions for their human members to express themselves and fulfil their healthy aspirations, as well as to develop human virtues and qualities. Wisdom traditions and spiritual teachings offer relevant insights into the nature of human fulfilment and the process of spiritual evolution that can be applied to societies. They emphasize the cultivation of spiritual values and qualities such as love, peace, happiness, life, mindfulness, mystery and the understanding of interconnectedness. In recent decades, these qualities have become areas of scientific research and been at the core of social change and development initiatives. Together they can serve as the foundations of the politics of being and allow to identify actionable public policy agendas in many sectors mainly based on existing examples.